New MoF Reg. on Notices of Tax Assessment (SKP) & Collection (STP)

JAKARTA, DDTCNews – The government has issued a new regulation concerning procedures for the issuance of notices of tax assessment (surat ketetapan pajak, hereinafter referred to as SKP) and notices of tax collection (surat tagihan pajak, hereinafter referred to as STP). The new regulation is outlined in the Minister of Finance Regulation No. 80 of 2023 (MoF Reg. 80/2023).

Through MoF Reg. 80/2023, the government re-stipulates procedures for the issuance of SKP and STP. The re-stipulation includes simplifying the regulation of SKP and STP into 1 MoF Reg., including SKP and STP for land and building tax (pajak bumi dan bangunan, hereinafter referred to as PBB).

“Procedures for the issuance of SKP dan STP, including the SKP and STP in the field of PBB, are currently stipulated under several regulations in the field of taxation, thereby, it is necessary to simplify them by stipulating them in one minister of finance regulation,” reads one of the considerations of MoF Reg. 80/2023, quoted on Friday (1/09/2023).

In addition to integrating the regulation of SKP and STP, MoF Reg. 80/2023 also stipulates the provisions on SKP and STP for stamp duty and carbon tax. The provisions on SKP and STP for stamp duty and carbon tax were not regulated in former regulations.

In general, MoF Reg. 80/2023 consists of 7 chapters and 39 articles. Chapter I contains general provisions, ranging from various definitions of terms related to SKP and STP, types of SKP and STP as well as the Director General of Taxes’ authority to issue SKP and STP.

Chapter II contains provisions on the issuance of SKP and PBB SKP. Chapter III outlines the issuance of STP. Chapter IV contains provisions for the issuance of STP PBB. Chapter V contains methods for the filing of SKP, SKP PBB, STP and STP PBB. Chapter VI contains transitional provisions. Chapter VII contains several revoked regulations.

MoF Reg. 80/2023 comes into force on the date of promulgation, namely 24 August 2023. The entry into force of MoF Reg. 80/2023 revokes a number of former regulations. The revoked regulations include MoF Reg. 145/2012 as last amended by MoF Reg. 183/2015 which stipulates procedures for the issuance of SKP and STP.

MoF Reg. 255/2014 and MoF Reg. 78/2016 which stipulate SKP and STP PBB have also been revoked. Through MoF Reg. 80/2023, the government has also revoked a number of provisions under MoF Reg. 256/2014 which stipulates procedures for PBB audits and verification.

The revoked provisions under MoF Reg. 256/2014 include Article 3 which pertains to verification based on other information obtained and/or held by the Director General of Taxes, Article 66 paragraph (1) subparagraph a, Article 6, and Article 68 paragraph (1).

The provisions under Article 68 paragraph (3) relating to verification based on other information obtained during the verification of the requests for refunds, Article 71 paragraph (1), Article 77 paragraph (5) subparagraph a, Article 78 paragraph (1), Article 78 paragraph (4) and Article 79 of MoF Reg. 256/2014 have also been revoked. (kaw)